Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/43

A.D. 1947]

Provided that a notice of assessment under section 64 shall be served personally or by being sent by registered post to any such place as aforesaid.

(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.

(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.

(5) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorised to give or issue the same shall be judicially noticed. X. Assessments.

60. (1) Every person who is in the opinion of an Assessor chargeable with tax under this Ordinance shall be assessed by him as soon as may be after the expiration of the time limited by the notice requiring him to furnish a return under section 52(1):

Provided that the Assessor may assess any person at any time if he is of opinion that such person is about to leave the Colony; or that for any other reason it is expedient to do so.

(2) Where a person has furnished a return of income liable to assessment the Assessor may either—
 * (a) accept the return and make an assessment accordingly; or
 * (b) if he does not accept the return, estimate the amount of the assessable income of such person and assess him accordingly:

Provided that if the Assessor accepts the return as substantially correct, but considers it necessary to make further inquiries on any matter, he may make immediately a provisional assessment in the amount of the return which until amended shall be a valid assessment for all purposes.